2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1925.13. Automobile expense allowance

RS 1925.13 - Automobile expense allowance

A. An assessor may receive an automobile expense allowance not to exceed fifteen percent of his annual salary provided the assessor maintains three hundred thousand dollars of automobile insurance per accident for bodily injury and one hundred thousand dollars of automobile insurance per accident for property damage. The expense allowance shall come from existing funds in the assessor's office and at no additional expense to the state or local governing authority. Any assessor receiving the car allowance provided for by this Section shall submit an affidavit to the legislative auditor on or before January 31 of each year verifying that they did not use an office automobile during the preceding year.

B. An assessor receiving the automobile expense allowance authorized pursuant to the provisions of this Section for the operation and maintenance of a personal automobile shall be prohibited from operating an automobile paid for and maintained by the assessor's office. However, the provisions of this Subsection shall not prohibit an assessor from operating an automobile paid for and maintained by the assessor's office if the assessor's operation of the automobile is limited to occasional use only.

C. The first time the assessor chooses to use the automobile expense allowance pursuant to this Section, the assessor shall publish in the official journal of the parish wherein the office is located his choice to receive the expense allowance.

Acts 2021, No. 303, §1, eff. June 15, 2021.